Proprietary Transaction Code Revisions (FY 2022) 

B110 To record a confirmed disbursement schedule where an unpaid delivered order was previously 

accrued. For nonfiduciary deposit funds, omit Budgetary Entry. 

Comment: Clearing from unpaid to paid. Also post USSGL TC B235 if funded by a direct appropriation. 

For a confirmed disbursement schedule where an upward adjustment of prior-year unpaid delivered 

orders was previously accrued, see USSGL TC B115. 

Reference: See USSGL Implementation Guide: Nonfiduciary Deposit Funds with Investment Authority 

and Clearing Accounts. 

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid 

 Credit 490200 Delivered Orders - Obligations, Paid 

Proprietary Entry 

Debit 211000 Accounts Payable 

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise 

Debit 212000 Disbursements in Transit 

Debit 213000 Contract Holdbacks 

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations 

Debit 220000 Liability for Unpaid Insurance Claims 

Debit 221000 Accrued Funded Payroll and Leave 

Debit 221100 Withholdings Payable 

Debit 221300 Employer Contributions and Payroll Taxes Payable 

Debit 221500 Other Post Employment Benefits Due and Payable 

Debit 294000 Capital Lease Liability 

 Credit 101000 Fund Balance With Treasury

B112 To record accrued interest paid. 

Comment: See USSGL TC-B418 for the accrued liability. Also post USSGL TC B235 if funded by a direct 

appropriation. 

Budgetary Entry 

Debit 490100 Delivered Orders - Obligations, Unpaid 

 Credit 490200 Delivered Orders - Obligations, Paid 

Proprietary Entry 

Debit 214000 Accrued Interest Payable - Not Otherwise Classified 

Debit 214100 Accrued Interest Payable – Loans

Debit 214200 Accrued Interest Payable - Debt 

Debit 214900 Accrued Interest Payable on Uninvested Funds

 Credit 101000 Fund Balance With Treasury
B115 To record a confirmed disbursement schedule where an upward adjustment of a prior-year unpaid 

delivered order was previously accrued. 

Comment: Clearing from unpaid to paid. Also post USSGL TC B235 if funded by a direct appropriation. 

For a confirmed disbursement schedule where an unpaid delivered order was previously accrued, see 

USSGL TC B110. 

Budgetary Entry 

Debit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid 

 Credit 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid

Proprietary Entry 

Debit 211000 Accounts Payable 

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise 

Debit 212000 Disbursements in Transit 

Debit 213000 Contract Holdbacks

Debit 216000 Entitlement Benefits Due and Payable 

Debit 219000 Other Liabilities With Related Budgetary Obligations 

Debit 220000 Liability for Unpaid Insurance Claims 

Debit 221000 Accrued Funded Payroll and Leave 

Debit 221100 Withholdings Payable 

Debit 221300 Employer Contributions and Payroll Taxes Payable 

Debit 221500 Other Post Employment Benefits Due and Payable 

Debit 294000 Capital Lease Liability 

 Credit 101000 Fund Balance With Treasury

B120 To record principal repayments to the Bureau of the Fiscal Service and the Federal Financing Bank 

via non-expenditure transfers that were previously anticipated. For example, this transaction includes 

repayments of principal and repayments due to modifications of credit reform loans. 

Comment: If not anticipated, see USSGL TC B121. See USSGL TC A142 for non-expenditure transfers that 

were previously anticipated. If repayment is a result of a debt forgiveness appropriation, also post 

USSGL TC B235 if funded by a direct appropriation. 

Budgetary Entry 

Debit 404700 Anticipated Transfers to the General Fund of the U.S. Government - Current-Year 

Authority 

Debit 404800 Anticipated Transfers to the General Fund of the U.S. Government - Prior-Year Balances 

 Credit 414200 Actual Repayment of Borrowing Authority Converted to Cash - 

 - Current-Year Authority

 Credit 414600 Actual Repayments of Debt, Current-Year Authority 

 Credit 414700 Actual Repayments of Debt, Prior-Year Balances 
Proprietary Entry 

Debit 211000 Accounts Payable 

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise 

Debit 251000 Principal Payable to the Bureau of the Fiscal Service 

Debit 252000 Principal Payable to the Federal Financing Bank 

 Credit 101000 Fund Balance With Treasury

B235 To record the disbursement of appropriations that were previously accrued. 

Comment: This transaction does not stand alone. Only record this transaction in Treasury Appropriation 

Fund Symbols (TAFS) that receive amounts appropriated from the General Fund of the U.S. Government 

via Treasury Appropriation Warrant, or that receive allocation transfers from general fund 

appropriations when the use of the appropriation was previously accrued using TC B134. If the use of 

the appropriation was not previously accrued, see TC B234. TAFS. USSGL transactions that reference this 

transaction: B110, B112, B115 and B120. 

Reference: USSGL implementation guidance; Appropriations Used 

Budgetary Entry 

None 

Proprietary Entry 

Debit 310710 Unexpended Appropriations - Used - Disbursed 

Debit 570000 Expended Appropriations - Used - Accrued 

 Credit 310700 Unexpended Appropriations - Used - Accrued 

 Credit 570010 Expended Appropriations - Disbursed